GST —Central Tax Notification No.31/2018—Centra1 Tax dated 06.08.2018 pertaining to Special procedure has been specified for completing migration of taxpayers who received provisional IDs but could not complete the migration process — Nomination of nodal officer-Communication thereof
Sub.: GST -Central Tax Notification No.31/2018-Central Tax dated 06.08.2018 pertaining to Special procedure has been specified for completing migration of taxpayers who received provisional IDs but could not complete the migration process - Nomination of nodal officer-Communication thereof - Reg.
Please refer to this office GST Trade Notice No.32/2018 dated 16.08.2018 issued on the above subject.
2. In this regard, GST Trade Notice No.36/2018 dated 14.08.2018 issued by the Principal Chief Commissioner of GST & Central Excise, Tamil Nadu and Puducherry nominating Shri.M. Sreedhar Reddy, Commissioner as the jurisdictional nodal officer is communicated herewith for information. (Annexure)
3. The person/ taxpayer who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred to as "such taxpayers") till the 31st December, 2017 may now apply for Goods and Services Tax Identification Number (GSTIN). Such Taxpayer may furnish the details as per the table specified in the Notification No.31/2018 - Central Tax dated 06.08.2018 to the above nominated Nodal officer directly or may submit to the jurisdictional Assistant / Deputy Commissioner, for taking further necessary action.
4. The Trade and Industry Associations / Chamber of Commerce are requested to bring the contents of the Trade Notice to the knowledge of all their Members.
(U. NIRANJAN)
COMMISSIONER